Definitions

Section 131C of the Customs Act, 1962 deals with definitions. In this Chapter-- (a) "appointed day" means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No. The Act came into force on 01 Feb 1963.

In this Chapter--

(a) "appointed day" means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No.

2) Act, 1980 (44 of 1980);

¹[(b) High Court" means,--

(i) in relation to any State, the High Court for that State;

(ii) in relation to a Union territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;

(iii) in relation to the Union territories of Dadra and Nagar Haveli and ²[Daman and Diu], the High Court at Bombay;

(iv) in relation to any other Union territory, the highest court of civil appeal for that territory other than the Supreme Court of India;]

(c) "President" means the President of the Appellate Tribunal.

Section 131C, The Customs Act, 1962 (Act 52 of 1962).